CBP Ruling L88405 — The tariff classification of a Chalk ‘n Roll from China

Tariff classification

Headings: 9608

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on a product that is described as a Chalk n’ Roll, item #03-5003. The product consists of 1 plastic chalk roller/holder, and 5 pieces of chalk, packaged and sold in a blister pack. The jumbo chalk may be replaced when used up. The chalk roller/holder and chalk, item #03-5003, will be sold and marketed as a set, and the product will also be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The chalk roller/holder portion of this particular set exemplifies the essential character. Therefore,

CBP rationale

the applicable subheading for the Chalk Roller/Holder (and chalk), item number 03-5003, will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens; felt tipped and other porous-tipped pens and markers… pen-holders, pencil holders and similar holders…other: other.

Full text

NY L88405 November 2, 2005 CLA-2-96:RR:NC:2:224 L88405 CATEGORY: Classification TARIFF NO.: 9608.99.6000 Ms. Judith M. Walter Binney & Smith Inc 1100 Church Lane Easton, PA 18040 RE: The tariff classification of a Chalk ‘n Roll from China Dear Ms. Walter: In your letter dated October 20, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Chalk n’ Roll, item #03-5003. The product consists of 1 plastic chalk roller/holder, and 5 pieces of chalk, packaged and sold in a blister pack. The jumbo chalk may be replaced when used up. The chalk roller/holder and chalk, item #03-5003, will be sold and marketed as a set, and the product will also be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The chalk roller/holder portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Chalk Roller/Holder (and chalk), item number 03-5003, will be 9608.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens; felt tipped and other porous-tipped pens and markers… pen-holders, pencil holders and similar holders…other: other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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